Indexing the copyright ceiling
The Income Tax Code stipulates that the revenue resulting from the transfer or surrender of copyright or related rights as well as that of legal or compulsory licenses constitutes income from movable assets. However, income from movable assets is, in principle, considered to be professional income when these assets are assigned to the exercise of the professional activity of the recipient of said income. This reclassification is nevertheless offset for revenue resulting from the transfer or surrender of copyright or related rights except in the event and to the extent that it exceeds EUR 37 500 EUR. The latter amount is indexed annually. For the fiscal year 2017 (income 2016), the ceiling below which the tax authorities cannot reclassify copyright as professional income is fixed at EUR 57 590. In addition, the flat rate expenses likely to be deducted from the gross amount of the income have also been indexed. The first tranche ranges from EUR 0 to 15 360 and the second tranche from EUR 15 360.01 to 30 710.